“双碳”目标下中国碳税开征的逻辑起点、国际借鉴和政策设计

The Logical Starting Point,International Reference and Policy Design of China's Carbon Tax Collection under the"Carbon Peaking and Carbon Neutrality"Goal

碳税作为价格型的碳定价方式,因其推进能源转型与气候变化治理的独特作用,在全球得到日益重视和广泛应用,并在实施上取得了一定成绩。碳达峰、碳中和已经成为我国长期的政策目标,我国在经济社会发展阶段、碳定价方式单一、国际气候挑战压力不断加大等现实背景下亟须引入碳税政策工具,拓宽碳治理新思路。但碳税开征面临经济性、社会性、制度性、征管性等因素制约,通过充分借鉴国际碳税实践经验,结合我国实际提出碳税开征的具体政策设计。

As a price-based carbon pricing method,carbon tax has been increasingly valued and widely used in the world due to its unique role in promoting energy transition and climate change governance,and has achieved certain results in its implementation.Carbon peaking and carbon neutrality have become China's long-term policy goals.Under the realistic background of economic and social development,single carbon pricing method,and in⁃creasing pressure from international climate challenges,it is urgent to introduce carbon tax policy tools to broaden carbon governance ideas.However,the introduction of carbon tax is restricted by economic,social,institutional,and administrative factors.By fully learning from the practical experience of international carbon tax and combin⁃ing China's actual situation,this paper proposes a specific policy design for the introduction of carbon tax.